Which of the Following Is a True Statement Regarding T

Which of the following is a true statement regarding T accounts?

A) The transaction needs to be analyzed to determine which accounts are affected before entering amounts in the T accounts.
B) If a company pays cash, an amount would be entered on the left side of the T account.
C) T accounts are only used to record complex transactions.
D) To debit an asset, an amount is entered on the left side of the T account and to debit a liability an amount is entered on the right side of the T account.